Accounting Research Journal
Issue(s) available: 55 – From Volume: 18 Issue: 1, to Volume: 34 Issue: 5
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Volume 19
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Issue 2 2006
Volume 18
Governance and sustainability in Southeast Asia
Mi Tran, Eshani Beddewela, Collins G. NtimThis paper aims to examine the relationship between a diverse set of corporate governance (CG) mechanisms and corporate sustainability disclosure (CSD) in Southeast Asian…
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The rough road towards accounting harmonization of a developing country with a French accounting culture
Fatma Ben Slama, Ahmed Atef Oussii, Mohamed Faker KlibiThe purpose of this paper is to investigate in-depth and explain the issues related to the experience of Tunisia, a developing country, in its attempt to move from…
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A cohesive model of predicting tax evasion from the perspective of fraudulent financial reporting amongst small and medium sized enterprises
Zainal Abidin Ngah, Norashikin Ismail, Nadiah Abd HamidThe issue of tax evasion through fraudulent financial reporting committed by companies is a major concern facing the tax authority in Malaysia. As such, the purpose of…
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Consolidation of off-balance sheet entities and investment efficiency
Fang Zhao, Abhijit Barua, Jung Hoon KimThe purpose of this study is to examine the effect of consolidating off-balance sheet entities on firm-level investment efficiency. Financial Accounting Standards Board…
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The public-private partnership valuation paradox
Stephen Gray, Jason Hall, Grant Pollard, Damien CannavanIn the context of public-private partnerships (PPPs), it has been argued that the standard valuation framework produces a paradox whereby government appears to be made…
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Value relevance of accounting information during IFRS convergence period: comparative evidence between India and Indonesia
Anubha Srivastava, Harjum MuharamThis study aims to examine the financial reporting quality during the International Financial Reporting Standards (IFRS) enforcement period in the emerging markets of…
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Drivers of mandatory disclosure in GCC region firms
Ismail Ufuk Misirlioglu, Jon Tucker, Helmi Abdulhameed BoshnakThis paper aims to investigate firm-level variations in the extent of mandatory disclosures and address the drivers of mandatory disclosure using data from the Gulf…
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The impact of changes in regulations on Malaysian IPOs
Rasidah Mohd-Rashid, Ahmad Hakimi Tajuddin, Karren Lee-Hwei Khaw, Chui Zi OngThis study aims to examine the changes in equity guidelines and initial returns in the Malaysian initial public offering (IPO) market.
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Corporate governance, CEO turnover and say on pay votes
Ayishat Omar, Alex P. Tang, Yu CongThe purpose of this study is to investigate how compensation committee structure or characteristic impacts say on pay (SOP) voting dissent and the impact of SOP dissent on…
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The post-SOX comparative dynamics of public accounting firm efficiency
Ephraim Clark, Zhuo QiaoThis paper aims to analyze the differences in the efficiency of public accounting firms across both firms and countries in the post-Sarbanes-Oxley world. It also…
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Do sustainability practices influence financial performance? Evidence from the Nordic financial industry
ABM Fazle Rahi, Ruzlin Akter, Jeaneth JohanssonThe purpose of this study is to explore the impact of sustainability (environmental, social and governance or ESG) practices on the financial performance (FP) of the…
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A study of the reliability of cross-sectional earnings forecasting models for estimating IPO firms’ implied cost of capital
Max Schreder, Pawel BilinskiThis study aims to evaluate the earnings forecasting models of Hou et al. (J Account Econ, 53:504–526, 2012) and Li and Mohanram (Rev Account Stud, 19:1152–1185, 2014) in…
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Flexibility and job stress in the accounting profession
Yosra Mnif, Emna RebaiThe purpose of this study is to examine the effects of flexibility as a coping mechanism for reducing the negative impact of job stress on the accounting profession.
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Do firms adjust board gender diversity in response to economic policy uncertainty?
Seksak Jumreornvong, Sirimon Treepong karuna, Shenghui Tong, Pornsit JirapornThis paper aims to explore the effect of economic policy uncertainty (EPU) on board gender diversity. Prior research shows that female directors play a beneficial role…
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Auditor tenure, investor protection and accounting quality: international evidence
Khairul Anuar Kamarudin, Wan Adibah Wan Ismail, Akmalia M. AriffThis study aims to investigate whether auditor tenure has a significant influence on accounting quality and whether investor protection moderates the effect of auditor…
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The contributing factors of intellectual capital disclosures in agriculture and mining sectors of Indonesia and Thailand
Saarce Elsye Hatane, Josua Tarigan, Elenne Stefanie Kuanda, Elizabeth CorneliusThis study aims to examine the factors affecting intellectual capital disclosure (ICD), especially in the agriculture and mining sectors in Indonesia and Thailand…
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CEO power and R&D investment
Christine Naaman, Li SunThis study aims to examine whether and how the power of a chief executive officer (CEO) relates to firm-level research and development (R&D) investment.
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Impact of multi-industry directorship on firm performance: a study with reference to India
Malaya Ranjan Mohapatra, Chandra Sekhar MishraThis study aims to reconcile the contradictory findings of multiple directorships (MD) and its impact on firm performance. The present work incorporates the industry…
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The influence of ERP systems on organizational aspects of accounting: case studies in Portuguese companies
José Luís Martins, Carlos SantosThis paper aims to investigate the changes caused by the use of the enterprise resource planning (ERP) systems in the accounting of organizations at different levels…
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Does the fundamental indexation portfolio perform better? An Indian investigation
Santosh Kumar, Ranjit TiwariThis study aims to compare the fundamental indexation (FI) portfolio vis-à-vis the cap-weighted index (CWI). It also explored the return-generating attributes of the FI portfolios.
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Institutional pressures, environmental management practices, firm characteristics and environmental performance
Juma Bananuka, Lasuli Bakalikwira, Patience Nuwagaba, Zainabu TumwebazeThe purpose of this paper is twofold: to establish the contribution of institutional pressures, environmental management practices and firm characteristics to…
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Do high-reputation companies pay more non-audit fees?
Xuan Huang, Fei KangThe purpose of this study is to investigate the association between companies’ reputation and their purchase of non-audit services (NAS).
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Teaching with the case method: opportunities and problems since the COVID-19 pivot to online
Luis Demetrio Gómez García, Marisleidy Alba CabañasThis paper aims to detect the opportunities and problems when teaching with cases since the COVID-19 pivot to online.
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Do high-quality standards ensure higher accounting quality? A study in India
Manish Bansal, Ashish GargThe study aims to investigate the impact of International Financial Reporting Standards (IFRS)-converged standards (Indian Accounting Standards (INAS)) on the accounting…
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An experimental investigation of the impact of using big data analytics on customers’ performance measurement
Marwa Rabe Mohamed Elkmash, Magdy Gamal Abdel-Kader, Bassant Badr El DinThis study aims to investigate and explore the impact of big data analytics (BDA) as a mechanism that could develop the ability to measure customers’ performance. To…
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Auditor judgment and decision-making in big data environment: a proposed research framework
Adli Hamdam, Ruzita Jusoh, Yazkhiruni Yahya, Azlina Abdul Jalil, Nor Hafizah Zainal AbidinThe role of big data and data analytics in the audit engagement process is evident. Notwithstanding, understanding how big data influences cognitive processes and…
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“Big results require big ambitions”: big data, data analytics and accounting in masters courses
Karen Mcbride, Christina PhilippouAccounting education is re-inventing itself as technology impacts the practical aspects of accounting in the real world and education tries to keep up. Big Data and data…
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Fraudulent financial reporting and data analytics: an explanatory study from Ireland
Ahmed Aboud, Barry RobinsonThis paper aims to explore the effectiveness of fraud prevention and detection techniques, including data analytics, machine learning and data mining, and to understand…
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Big data analytics of corporate internet disclosures
Mohamed A.K. Basuony, Ehab K.A. Mohamed, Ahmed Elragal, Khaled HussaineyThis study aims to investigate the extent and characteristics of corporate internet disclosure via companies’ websites as well via social media and networks sites in the…
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ISSN:
1030-9616Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof Ellie Chapple
- Professor Reza Monem
Further Information
